Journal of Accounting Taxing and Auditing (JATA)最新文献

{"title":"PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PERUSAHAAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)","authors":"D. Saputri","doi":"10.57084/jata.v3i2.895","DOIUrl":"https://doi.org/10.57084/jata.v3i2.895","url":null,"abstract":"AbstractThis study aims to determine the effect of accounting information systems on the performance of MSMEs. and in particular focusing on the culinary, fashion and craft sectors. validity and reliability, then distributed to respondents. The results of this study indicate that the accounting information system variable has a significant positive effect on the performance of MSMEs in Bandar Lampung City. Keywords: accounting information system, MSME performance  Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja UMKM Di Penelitian ini dilakukan untuk mengetahui dan menganalisis Pengaruh Penerapan Sistem Informasi Akuntansi terhadap Pengukuran Kinerja UMKM di Kota Bandar Lampung sampel yang diambil dengan menerapkan metode purposive sampling yang meliputi kriteria UMKM yang menerapkan sistem informasi akuntansi dan secara khusus fokus pada sektor kuliner, fesyen dan kerajinan. validitas dan reliabilitasnya, kemudian dibagikan kepada responden. Hasil penelitian ini menunjukkan bahwa variabel sistem informasi akuntansi berpengaruh positif signifikan terhadap kinerja UMKM di Kota Bandar Lampung. Kata Kunci :  sistem informasi akuntansi, kinerja UMKM ","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122193841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PEMUNGUTAN PAJAK REKLAME DI BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH (BPPRD) KOTA BANDAR LAMPUNG","authors":"D. Saputri","doi":"10.57084/jata.v3i2.890","DOIUrl":"https://doi.org/10.57084/jata.v3i2.890","url":null,"abstract":" AbstractThis study aims to find out how the billboard tax collection in the tax and retribution management agency (BPPRD) of Bandar Lampung city, the population in this study are all billboards registered with the Regional Tax and Levy Management Agency (BPPRD) of Bandar Lampung City. Methods of collecting data by interview and observation. The results of collecting advertisement tax on public facilities can be said to be easy by first obtaining permission from the authorities in the public place/facility, then following the mechanisms and procedures established by the Dipenda. If the billing tax collection on public facilities has increased, it will automatically increase the local revenue of the city of Bandar Lampung, and vice versa. alone. Not only that, there is still a lack of officers who carry out enforcement and services in the installation of billboards. It may also be because the current facilities and infrastructure are still inadequate, so that the implementation of supervision is slightly hampered. In overcoming the obstacles that arise in collecting billboard taxes on public facilities, there are several efforts made by the Dipenda, such as increasing the number of experts in the field of taxation, especially in the field of advertisement tax. Good service for billboard taxpayers is also a top priority so that taxpayers do not hesitate if they want to carry out their tax obligations Keywords: : advertisement tax, BPPRD   Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pemungutan pajak reklame di badan pengelola pajak dan retribusi (BPPRD) kota bandar lampuung, populasi dalam penelitian ini yaitu semua papan reklame yang terdaftar di Badan Pengelola Pajak dan Retribusi Daerah (BPPRD) Kota Bandar Lampung. Metode pengumpulan data dengan wawancara dan observasi. Adapun hasil Pemungutan pajak reklame pada fasilitas umum bisa dikatakan mudah dengan mendapatkan izin terlebih dahulu dari pihak yang berwenang di tempat / fasilitas umum tersebut, kemudian mengikuti mekanisme dan tata cara yang telah ditetapkan oleh Dipenda. Jika pemungutan pajak reklame pada fasilitas umum mengalami peningkatan, maka secara otomatis juga meningkatkan pendapatan asli daerah kota Bandar Lampung, begitu sebaliknya.Hambatan dalam pemungutan pajak reklame pada fasilitas umum disebabkan oleh para wajib pajak yang kurang menyadari kewajiban perpajakannya dan kurang pengetahuan tentang pajak reklame itu sendiri. Bukan hanya itu saja, masih minimnya petugas yang melakukan penertiban dan pelayanan dalam pemasangan reklame. Mungkin juga dikarenakan sarana dan prasarana saat ini masih kurang memadai, sehingga pelaksanaan pengawasannya sedikit terhambat. Dalam mengatasi hambatan yang timbul dalam pemungutan pajak reklame pada fasilitas umum, ada beberapa upaya yang dilakukan oleh pihak Dipenda, seperti mengadakan penambahan jumlah tenaga ahli dalam bidang perpajakan khususnya dalam bidang pajak reklame. Pelayanan yang baik bagi wajib pajak reklame juga menja","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115490882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPRATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN","authors":"Andri Eka Yunindra, Husni Tamrin","doi":"10.57084/jata.v3i2.888","DOIUrl":"https://doi.org/10.57084/jata.v3i2.888","url":null,"abstract":"AbstractIn order to improve the performance of banking companies to protect the interests of stakeholders and improve compliance with laws and regulations and ethical values (code of conduct) generally applicable to the banking industry, banks are required to carry out their business activities based on the principles of Good Corporate Governance. (GCG). The purpose of this study is to assess the effect of good corporate governance and corporate social responsibility on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study uses quantitative data. The data source used in this study is secondary data on the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The population used in this study is banking companies. The sample was selected using the purposive sampling method. 30 banks were used. In the multiple linear regression test method, the results showed that there was an effect of corporate social responsibility (CSR) and good corporate governance (GCG) disclosures on firm value. Where the results are significant 8.032 2.048, meaning that Good Corporate Governance (GCG) and Corporate Social Responsibility (CSr) have an effect on company value.  Keywords : GCG,CSR and The value of the company  AbstrakDalam rangka meningkatkan kinerja perusahaan perbankan untuk melindungi kepentingan stakeholders dan meningkatkan kepatuhan terhadap peraturan perundang-undangan serta nilai-nilai etika (code of conduct) yang berlaku secara umum pada industri perbankan, bank wajib melaksanakan kegiatan usahanya dengan berpedoman pada prinsip-prinsip Good Corporate Governance (GCG). Tujuan dari penelitian ini untuk menilai pengaruhgood corporate governance dan corporate social responsibility terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Penelitian ini menggunakan data kuantitatif Sumber data yang digunakan dalam penelitian ini adalah data sekunder laporan keuangan perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan Sampel yang dipilih menggunakan metode purposive sampling Sehingga sampel yang digunakan sebanyak 30 perbankan Pada metode uji regresi linier berganda, hasil penelitian menunjukakan bahwa adanya pengaruh pengungkapan corporate social responbility (csr) dan good corporate governance ( gcg ) terhadap nilai perusahaan. Dimana hasil dari signifikan 8.032 2.048 artinya Good Corporate Governance (GCG) dan Corporate Sosial Responsibility ( CSr)berpengaruh terhadap nila perusahaan Kata Kunci : GCG, CSR dan Nilai Perusahaan","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"39 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132392085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"STRATEGI PEMASARAN KREDIT USAHA RAKYAT (KUR) PADA PT. BANK RAKYAT INDONESIA (PERSERO) Tbk. UNIT KARANG ANYAR","authors":"Anita Puspa Dewi","doi":"10.57084/jata.v3i2.891","DOIUrl":"https://doi.org/10.57084/jata.v3i2.891","url":null,"abstract":"AbstractThis study aims to determine the marketing strategy of people's business credit at Bank Rakyat Indonesia (Persero) Tbk. New Coral Unit. The cause of this decline in KUR realization is that there are still some customers who do not know the benefits of KUR so that customers refuse to borrow KUR. The root of the problem is the lack of promotion and there is a new product called SUPERMI in the BRI Karang Anyar Unit. The second problem is that there are still KUR borrowers who want to borrow KUR but do not meet the requirements to get a KUR loan. The causal factor is because they still have credit arrears at other banks. Analysis of research data using swot analysis. SWOT analysis of the KUR marketing strategy, BRI can make a more mature plan in marketing and distributing credit to the public. to remain consistent in providing business credit to the people Keywords: KUR,SWOT  AbstrakPenelitian ini bertujuan untuk mengetahui strategi pemasaran kredit usaha rakyat pada bank rakyat indonesia (persero) Tbk. Unit Karang Anyar. penyebab penuurunan realisasi KUR ini terjadi masih ada yang beberapa orang nasabah yang belum mengetahui manfaat KUR sehingga para nasabah menolak untuk meminjam KUR. Akar masalahnya adalah karna kurang nya promosi dan ada nya prodak baru yang bernama SUPERMI yang ada pada BRI Unit Karang Anyar Masalah yang kedua adalah masih ada peminjam KUR yang ngin meminjam KUR tetapi tidak memenuhi syarat-syarat untuk mendapatkan pinjaman KUR. Faktor penyebab adalah karna mereka masih memiliki tunggakan kredit di Bank lain. Analisis data penelitian dengan menggunakan analisis swot. analisis SWOT terhadap strategi pemasaran KUR tersebut, pihak BRI dapat membuat perencanaan yang lebih matang dalam memasarkan dan menyalurkan kredit kepada masyarakat.Hal Tersebut karna pihak BRI dapat mengetahui kekutan, kelemahan, peluang, dan sesuatu yang menjadi ancaman bagi BRI yang nantinya dapat diatasi oleh BRI untuk tetap konsisten dalam memberikan kredit usaha kepada rakyat. Kata Kunci : KUR, SWOT","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115663916","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH GAYA HIDUP DAN LITERASI KEUANGAN TERHADAP POLA KONSUMSI IBU RUMAH TANGGA (Studi Kasus di Cluster Mata Air Bandar Lampung)","authors":"Jeny Puspita","doi":"10.57084/jata.v3i2.899","DOIUrl":"https://doi.org/10.57084/jata.v3i2.899","url":null,"abstract":"AbstractThis study aims to know and to analyzed the influence of lifestyle  and financial literasi on the consumption patterns of housewives in Cluster Mata Air Bandar Lampung.This study using samples from 47 housewives in Cluster Mata Air Bandar Lampung. Data collection method undertaken directly using a questionnaire and interview housewives in Cluster Mata Air Bandar Lampung.While the analysis used to know influence free variable, lifestyle (X1) and  the financial literasi (X2), on variables bound (Y) that the consumption patterns of housewives analytics are multiple linear regression.The results of these research appeared that  by significant 0,05 for two side test 2,5% and n =47 to obtain t statistics’s table 2,01954.  But t from testing 2,845 for  lifestyle and 2,810 for financial literasi (t to count t table) therefore lifestyle and financial literasi has significant influences to the consumption patterns of housewives in Cluster Mata Air Bandar Lampung.  Keywords: Lifestyle, Financial Literasi, and  Consumption Patterns  AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh gaya hidup dan literasi keuangan terhadap pola konsumsi ibu rumah tangga di Cluster Mata Air Bandar Lampung. Penelitian ini menggunakan sampel dari 47 ibu rumah tangga di Cluster Mata Air Bandar Lampung. Metode pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner dan wawancara ibu-ibu rumah tangga di Cluster Mata Air Bandar Lampung. Sedangkan analisis yang digunakan untuk mengetahui pengaruh variabel bebas, gaya hidup (X1) dan literasi keuangan (X2), terhadap variabel terikat (Y) yaitu pola konsumsi analisis ibu rumah tangga adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dengan signifikan 0,05 untuk uji dua sisi 2,5% dan n =47 sehingga diperoleh t tabel statistik 2,01954. Namun dari pengujian t 2,845 untuk gaya hidup dan 2,810 untuk literasi keuangan (t hitung t tabel) maka gaya hidup dan literasi keuangan berpengaruh signifikan terhadap pola konsumsi ibu rumah tangga di Cluster Mata Air Bandar Lampung. Kata Kunci : Gaya Hidup, Literasi Keuangan, dan Pola Konsumsi","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115903680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PRICE EARNING RATIO (PER), DEBT TO EQUITY (DER), RETURN ON ASSETS (ROA) TERHADAP DEVIDEN PAYOUT RATIO (DPR) PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Siti Khoirina, Evi Meida Sari","doi":"10.57084/jata.v3i1.799","DOIUrl":"https://doi.org/10.57084/jata.v3i1.799","url":null,"abstract":"The purpose of this study was to determine the effect of Price Earning Ratio, Debt To Equity, Return On Assets Against Dividend Payout Ratio in real estate and property companies listed on the Indonesia Stock Exchange. This study uses descriptive research methods, quantitative research that uses the financial statements of real estate and property companies on the Indonesian stock exchange during the 2016-2019 period and found 45 companies while 5 companies that entered the criteria as samples, the analysis tool used multiple linear regression models. The results of statistical tests show that simultaneously PER, DER ROA have a significant effect on DPR where the adjusted R square is 0.488. partially PER has a significant effect on the DPR, DER has no significant effect on the DPR and Roa has a significant effect on the DPR for real estate and property companies on the Indonesia Stock Exchange Keywords : Price Earning Ratio (PER), Debt To Equity Ratio (DER), Return On Asset (ROA) Devident Payout Ratio (DPR)  ","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"155 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115925274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH DEBT DEFAULT, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2015-2019","authors":"Feerlie Moonthana Indhra1, N. Salma, Desmon Desmon","doi":"10.57084/jata.v3i1.809","DOIUrl":"https://doi.org/10.57084/jata.v3i1.809","url":null,"abstract":"AbstractThis Study Aims To Determine And Analyze The Effect Of Debt Default, Audit Quality And Audit Opinion To Acceptance Of Going Concern Opinion On Food And Beverage Companies In Indonesia Stock Exchange 2015-2019. This Study Uses Secondary Data. The Population Of This Research Is Food And Beverage Companies Listed On Indonesia Stock Exchange 2015-2019. The Variables Of This Research Consist Of Debt Default, Audit Quality And Audit Opinion As Independent Variable And Acceptance Of Going Concern Opinion As Dependent Variable. By Using Logistic Regression With Spss 20 Program Application, This Research Tries To Test The Effect Of Debt Default, Audit Quality And Audit Opinion To Acceptance Of Going Concern Opinion. The Results Showed That All Variables Significantly Influence.  Keywords : Debt Default, Audit Quality, Audit Opinion And Acceptance Of Going Concern Opini AbstrakAbstrak berbahasa Indonesia, yang disiapkan dengan baik memungkinkan pembaca untuk mengidentifikasi konten dasar suatu dokumen dengan cepat dan akurat, untuk menentukan relevansinya dengan minat pembaca, dan dengan demikian untuk memutuskan apakah akan membaca dokumen secara keseluruhan. Abstrak harus informatif dan sepenuhnya jelas, memberikan pernyataan yang jelas tentang masalah, pendekatan atau solusi yang diusulkan, dan menunjukkan temuan dan kesimpulan utama. Panjang abstrak harus 100 hingga 200 kata. Nomenklatur standar harus digunakan dan singkatan harus dihindari. Tidak ada literatur yang harus dikutip. Daftar kata kunci memungkinkan untuk menambahkan kata kunci, yang digunakan oleh layanan pengindeks dan abstrak, selain yang sudah ada dalam judul. Penggunaan kata kunci yang sesuai dapat meningkatkan kemudahan pihak yang berkepentingan dapat menemukan artikel ini (10 pt). Kata Kunci : Debt Default, Audit Quality, Audit Opinion And Acceptance Of Going Concern Opini","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121336746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH E-COMMERCE, PENGETAHUANKEWIRAUSAHAAN DAN LINGKUNGAN KELUARGA TERHADAP MINAT MAHASISWA UNTUK BERWIRAUSAHA(Studi Kasus Mahasiswa Kos di Lingkungan Kampus UIN Raden Intan Lampung)","authors":"Jeny Puspita","doi":"10.57084/jata.v3i1.818","DOIUrl":"https://doi.org/10.57084/jata.v3i1.818","url":null,"abstract":"AbstractThis study aims to determine and analyze the effect of e-commerce, entrepreneurship knowledge and family environment on student interest in entrepreneurship in students who are boarding students at UIN Raden Intan Lampung campus.This study used a sample of 64 respondents who were students who were boarding at the UIN Raden Intan Lampung campus as the object of research. The data collection method was carried out directly by using questionnaires and interviews with students who were boarding students at the UIN Raden Intan Lampung campus. While the analysis used to determine the effect of the independent variables e-commerce (X1), entrepreneurial knowledge (X2) and family environment (X3) on the dependent variable, namely entrepreneurial interest (Y) is multiple linear regression analysis, with the SPSS 20 program.The results of this study indicate that by using a significance level of 0.05 due to the two-tailed test, 2.5% and n = 64, the t table = 2,00030 is obtained. While the t count for e-commerce seen from the data processing output is 4.391, for entrepreneurial knowledge of 5.620, and for the family environment of 4.246 (t count t table) then based on this t test it is concluded that partially e-commerce, entrepreneurial knowledge, and the family environment has a significant effect on the interest in entrepreneurship among students who are boarding at the UIN Raden Intan Lampung campus.With the F test, the significance level uses 0.05 (∂ = 5%) then the F table is 2.75. Meanwhile, based on the output of data processing, the calculated F is 63,307, because F arithmetic from F table, it can be concluded that together there is a significant influence between the independent variables (e-commerce, entrepreneurial knowledge and family environment) on the dependent variable (entrepreneurial interest) in students who boarding house in the UIN Raden Intan Lampung campus. Keywords:E-Commerce,Entrepreneurial Knowledge;Family Environment; Entrepreneurial Interest  AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis  pengaruh e-commerce, pengetahuan kewirausahaandan lingkungan keluarga terhadap minat mahasiswa untuk berwirausaha pada mahasiswa yang kos di lingkungan kampus UIN Raden Intan Lampung.Penelitian ini menggunakan sampel sebanyak 64 orang responden yang merupakan mahasiswa yang kos di lingkungan kampus UIN Raden Intan Lampungsebagai objek penelitian. Metode pengumpulan data dilakukan secara langsung  dengan menggunakan kuesioner dan wawancara kepada mahasiswa yang kos di lingkungan kampus UIN Raden Intan Lampung. Sedangkan analisis yang digunakan untuk mengetahui pengaruh variabel bebas e-commerce(X1), pengetahuan kewirausahaan(X2)danlingkungan keluarga(X3)terhadap variabel terikat  yaitu minat berwirausaha (Y) adalah analisis regresi linear berganda, dengan program SPSS 20.Hasil penelitian ini menunjukkan bahwa dengan menggunakan tingkat signifikansi 0,05 karena uji dua sisi maka 2,5% dan n = 64 diperoleh t tabel sebesar ","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123958445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH HARGA DAN PROMOSITERHADAPLOYALITAS PELANGGAN PENGGUNA KARTU PRABAYAR HALLO PADAGRAPARI TELKOMSEL BANDAR LAMPUNG (Studi Kasus : Mahasiswa STIE Satu Nusa Lampung)","authors":"Yudiana Sari","doi":"10.57084/jata.v3i1.813","DOIUrl":"https://doi.org/10.57084/jata.v3i1.813","url":null,"abstract":"AbstractPT. Telkomsel is engaged in telecommunications for cellular telephone systems with GSM (Global System for Mobile Communications) technology which is well known throughout the world and is the first company to use it in Indonesia. Telkomsel is also increasingly expanding its wings to foreign countries. The problem faced is to know the effect of price and promotion on Simpati prepaid card customer loyalty because Simpati prepaid card customer loyalty at Grapari Telkomsel Bandar Lampung is decreasing. The research method used is library research, interview methods and questionnaires related to prices and promotions and their effect on customer loyalty Simpati Grapari Telkomsel prepaid cards Bandar Lampung. Based on the results of research with a significance level of alpha (a) 5% (0.05), the variable is said to have an effect if the probability value is 0.05. From the results of data analysis, it is found that the tariff variable (X1) is significant at a probability of 0.023 0.05. The advertising media variable (X2) is significant at a probability of 0.035 0.05. And for the sales promotion variable (X3) it has a significance value of 0.469 0.05. It can be concluded that partially the tariff variable (Xl) and advertising media variable (X2) affect the probability of respondents to be loyal to the Simpati prepaid card product for Economics Students (SI) STIE Satu Nusa Bandar Lampung. The value of Nagelkerke R2 = 0.553. This means that only 55.3% of the variables and tariffs (Xl), advertising media (X2) and sales promotion (X3) are able to influence the Y variable. While the remaining 44.7% are influenced by variables outside the model. Keywords : Price, Promotion, Loyalty. Sales, Rates, Advertising AbstrakPT.Telkomselbergerakdalam bidangtelekomunikasi untuk system telepon selular dengan teknolog iGSM(Global SistemforMobile Communications) yang terkenal diseluruh dunia dan merupakan perusahaan yang pertamakali mempergunakannya diIndonesia. Telkomsel juga semakin mengembangkan sayapnya kemancanegara. Permasalahan yang dihadapi adalah ingin mengetahui pengaruh harga dan promositerhadaployalitas pelanggan kartu prabayar Simpati karena loyalitas pelanggan kartu prabayar Simpati padaGrapari Telkomsel Bandar Lampung yangmenurun.Metode penelitian yang digunakan adalah penelitian kepustakaan, metode wawancara dan penyebaran kuesioner yang berkaitan dengan harga dan promosi dan pengaruhnya terhadap loyalitas pelanggan kartu prabayar Simpati Grapari Telkomsel Bandar Lampung.Berdasarkan hasil penelitian dengan tingkat signifikansi pada alpha (a) 5% (0,05) bahwa, variabel dikatakan berpengaruh apabila nilai probabilitas 0,05.Dari hasil analisis data diperoleh bahwa variabel tarif (X1) signifikan pada probabilitas 0,023 0,05.Variabel media periklanan (X2) signifikan pada probabilitas 0,035 0,05. Dan untuk variabel promosi penjualan (X3) memiliki nilai signiflkasi 0.469 0.05. Dapat diambil kesimpulan bahwa secara parsial variabel tarif (Xl) dan variabel medi","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128504663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PELAYANAN FRONTLINER TERHADAP KEPUASAN NASABAH HAJI Pada Bank Syariah Mandiri (EX BSI) Unit 2 Tulang Bawang","authors":"Muhamad Sarifudin","doi":"10.57084/jata.v3i1.812","DOIUrl":"https://doi.org/10.57084/jata.v3i1.812","url":null,"abstract":"AbstractGood service is important in the operation of a company (banking) in order to increase customer satisfaction. The purpose of this study was to measure the effect of frontliner services on customer satisfaction, to determine the effect of frontliner services from Tangible, Reliability, Responsiveness, Assurance and Empathy to the satisfaction of Hajj customers and to find out how much influence frontliner services had on Hajj customer satisfaction at Bank Syariah Mandiri. Branch Unit 2 Tulang Bawang.Based on the results of the study, it shows that the frontliner service factors that have a positive effect on customer satisfaction are Tangible, Reliability, Responsiveness, Assurance and Empathy variables. The magnitude of the influence of frontliner service on customer satisfaction at Bank Syariah Mandiri Branch Unit 2 Tulang Bawang is 0.703 (70.3%) and the remaining 29.7% (100% - 70.3%). From the results of the correlation coefficient analysis, it can be concluded that the frontliner service variable and customer satisfaction in general is 0.850 indicating that the frontliner service variable (X) is highly correlated with the high category. It is concluded that this research instrument is reliable and has a positive relationship between frontliner service and customer satisfaction levels Keywords : frontliner, Service Quality, and Customer Satisfaction Abstrak Pelayanan yang baik menjadi penting dalam operasi suatu perusahaan (perbankan) guna meningkatkan kepuasan pelanggan. Tujuan penelitian ini adalah untuk mengukur pengaruh antara pelayanan frontliner terhadap kepuasan nasabah, untuk mengetahui pengaruh pelayanan frontliner baik dari Tangible, Reliability, Responsiveness, Assurance maupun Empathy berpengaruh terhadap kepuasan Nasabah haji dan untuk mengetahui seberapa besar pengaruh pelayanan frontliner terhadap kepuasan nasabah haji Bank Syariah Mandiri Cabang Unit 2 Tulang Bawang.Berdasarkan hasil penelitian menunjukkan bahwa faktor-faktor pelayanan frontliner yang berpengaruh positif terhadap kepuasan nasabah adalah variabel Tangible, Reliability, Responsiveness, Assurance maupun Empathy. Besarnya pengaruh pelayanan frontliner terhadap kepuasan nasabah pada Bank Syariah Mandiri Cabang Unit 2 Tulang Bawang yaitu sebesar 0,703 (70,3%) dan sisanya 29,7% (100% - 70,3%). Dari hasil analisis koefisien korelasi maka dapat disimpulkan bahwa antara variabel pelayanan frontliner dengan kepuasan nasabah secara umum sebesar 0,850 menunjukkan bahwa variabel pelayanan frontliner (X) berhubungan tinggi dengan kategori tinggi. Maka disimpulkan bahwa instrumen penelitian ini dinyatakan reliable dan mempunyai hubungan yang positif antara pelayanan frontliner terhadap tingkat kepuasan nasabah Kata Kunci : frontliner, Kualitas Pelayanan, dan Kepuasan Nasabah ","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117311223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}